The St. Tammany Parish Council will hear just 12 appeals from citizens and businesses owners who are unhappy with their 2017 property assessments. The council, sitting as a Board of Review, will hear the appeals Tuesday night (Sept. 19) in the Parish Council chamber at the parish government complex on Koop Drive north of Mandeville.

The Assessor's Office said 1,059 property owners asked the office to review the assessed value it placed on properties for 2017. Of those, 329 resulted in a change of some kind, the office said.

If not satisfied with the Assessor's Office's review, property owners had the option to file an appeal with the Parish Council. The filing deadline was Sept. 7.

Any decisions made by the Parish Council can be appealed to the state Tax Commission by the homeowner or the assessor.

Assessments represent 10 percent of the fair market value of real estate, including homes, and 15 percent of the value of commercial properties. For example, if a home is assessed at $20,000, its fair-market value, as determined by the assessor, is $200,000.

The assessment and the millage rates set by local taxing agencies determine the property tax a homeowner, landowner or business owner must pay at the end of the year.